SCHEDULE

ARTICLE 2 Taxes covered
(1) The taxes which are the subject of this Convention are:
(a) in the case of Mexico:
the income tax (el impuesto sobre la renta);
(hereinafter referred to as “Mexican tax”);
(b) in the case of the United Kingdom:
(i) the income tax;
(ii) the corporation tax;
(iii) the capital gains tax;
(hereinafter referred to as “United Kingdom tax”).
(2) This Convention shall also apply equally to any identical or substantially similar taxes which are imposed by either Contracting State or by any of its political subdivisions after the date of signature of this Convention in addition to, or in place of, the taxes of the Contracting State referred to in paragraph (1) of this Article. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.